Issue: Vol 161, Issue 4161

Nick Goulding, the new president of the Chartered Institute of Taxation, discusses his aspirations for the year with ALLISON PLAGER

A recent case highlights aspects of the expenses rules for employment income. MIKE SCOLTOCK explains its impact

From: Tony Blair MP. To: Gordon Brown

Payments to employees are not always taxable as remuneration, explains JOHN HODGSON

JULIE CAMERON offers a perspective on the service HMRC offer their 'customers'

Is a form 64-8 worth the paper it's written on, asks ROBERT CLUBB

Must a businessman's rental income be included in the VAT flat rate scheme?

Allocating main residence tax relief to a property partly used as a 'bed and breakfast' business

Do the latest money laundering regulations apply to everyone in tax practice?

UK tax return obligations for a new non-resident